$100/month/child (<6yrs) is called Universal Child Care Benefit (UCCB), is not the 牛奶金. that is counted as your income, thus
taxable.
牛奶金 should be:
Canada child tax benefit (CCTB)
The Canada child tax benefit is a
tax-free monthly payment made to eligible families to help them with the cost of raising children under age 18. The CCTB may include the
National child benefit supplement (NCBS)
Child disability benefit (CDB)
Are you eligible?
To get the CCTB, you must meet all of the following conditions:
You must live with the child, and the child must be under 18 years of age.
You must be the person primarily responsible for the care and upbringing of the child. We define primarily responsible above.
Note
If a child does not live with you all the time, see Do you share custody of a child?
You must be a resident of Canada for tax purposes. We consider you to be a resident of Canada when you establish sufficient residential ties in Canada. For more information, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.
You or your spouse or common-law partner must be:
a Canadian citizen;
a permanent resident (as defined in the Immigration and Refugee Protection Act);
a protected person (as defined in the Immigration and Refugee Protection Act); or
a temporary resident (as defined in the Immigration and Refugee Protection Act) who has lived in Canada throughout the previous 18 months, and who has a valid permit in the 19th month other than one that states “does not confer status” or “does not confer temporary resident status.” If this is your situation, do not apply before the 19th month.
Note
We pay children’s special allowances for children under 18 years of age who are being maintained by a government department, agency, or institution. You cannot get the CCTB for a child for any month in which children’s special allowances are payable for that child.
。 CCTB是利用联邦税收帮助中低收入家庭照顾孩子的花费，帮助解决住在加拿大的孩子生活问题，加拿大政府没有解救全人类儿童的抱负。
说得不错。
:blink:
